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Mills Act

The Mills Act is State-sponsored legislation that grants the City of Eureka the ability to directly participate in a local historic preservation incentive program;. It supports rehabilitating historic property including seismic safety retrofitting, contributing to affordable housing, promoting heritage tourism and fostering pride of historic property ownership.

A Mills Act Contract under State law is an agreement between the City of Eureka and the property owner of a qualified historic property. The property owner benefits by a reduction in property taxes and the City is ensured that the historic property is maintained and improved.

A qualified historic property meets all following criteria:

The property is located entirely within the City of Eureka.

The property is privately owned.

The property is not exempt from property taxation.

The property is taxed as residential property.

The property is individually listed on the City of Eureka’s Local Register of Historic Places.

Development Services Department Staff is working to establish a local Mills Act Program in Eureka.